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2013 (6) TMI 848 - ITAT AHMEDABADExtract: .......e decisions relied upon by the learned AR for the assessee as detailed above and in the light of the facts of the case of the assessee after providing reasonable opportunity of hearing to the assessee, we direct accordingly. 10. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 21.6.2013
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